Introduction: A Major Change Is Coming to 1099 Filing
The IRS is transitioning from its Filing Information Returns Electronically (FIRE) system to the new Information Returns Intake System (IRIS) for electronic submission of information returns, including Form 1099-NEC. The final deadline for submitting returns through the FIRE system is November 19, 2026, at 3 p.m. Eastern Time. This change means bookkeepers and accounting professionals must prepare for IRIS to become the exclusive electronic filing system for information returns starting with the 2027 filing season.
Bookkeepers and accounting professionals handling contractor payments have an important IRS system change to prepare for before the 2027 filing season.
The IRS is retiring its long-standing Filing Information Returns Electronically (FIRE) system and moving information return filing to the Information Returns Intake System (IRIS).
The key date is November 19, 2026, at 3 p.m. Eastern Time. This is the final deadline for submitting information returns through FIRE.
For accounting firms, payroll teams, and bookkeepers that currently depend on FIRE, this transition requires preparation. Filing processes, transmitter authorization, software compatibility, and internal workflows should all be reviewed before the new filing season begins.
One important distinction: November 19 is the FIRE system shutdown deadline, not the regular 1099-NEC filing deadline. For tax year 2026, Form 1099-NEC will generally be due in January 2027.
So, what should bookkeepers do before FIRE closes?
Here is a practical five-step checklist to help accounting teams prepare.
Understanding the FIRE-to-IRIS Transition
Before reviewing the checklist, it is important to understand what is changing.
What is FIRE?
The Filing Information Returns Electronically (FIRE) system has traditionally been used by businesses and tax professionals to electronically submit information returns to the IRS, including Forms 1099.
What is IRIS?
The Information Returns Intake System (IRIS) is the IRS’s modernized platform for receiving information returns electronically.
IRIS provides two filing options:
- IRIS Taxpayer Portal: A free, web-based platform that allows users to enter information manually or upload returns using a CSV file. The portal supports filing up to 100 returns at a time.
- IRIS Application to Application (A2A): An electronic filing option designed for businesses and providers that use compatible software or develop their own systems to submit larger volumes of information returns.
Beginning with the 2027 filing season, IRIS will become the only IRS electronic filing system for information returns previously supported by FIRE.
This includes current-year returns, prior-year returns, and corrections.
5-Step Checklist for Bookkeepers Before the FIRE Shutdown
Step 1: Review Your Current 1099 Filing Process
Start by identifying how your accounting firm or business currently prepares and submits Form 1099-NEC.
Review the following:
- Do you submit information returns directly through FIRE?
- Does your accounting or tax software generate files for FIRE?
- Does a third-party payroll or accounting provider handle filing?
- How many information returns do you typically submit each year?
- Who is responsible for reviewing filing confirmations and rejected submissions?
Understanding your existing filing process will help determine what needs to change.
If an external service provider manages your 1099 submissions, contact them and confirm how they are preparing for the transition.
Bookkeeper tip: Document your current filing workflow and assign responsibility for each step of the transition.
Step 2: Apply for an IRIS Transmitter Control Code (TCC)
One of the most important preparation steps is making sure your business or filing provider has the required authorization to submit returns through IRIS.
A Transmitter Control Code (TCC) is used to authorize electronic information return filing.
Do not assume that your existing FIRE authorization automatically provides access to IRIS. Review the IRIS application requirements and obtain the appropriate authorization for your filing method.
The IRS advises current FIRE users to complete an IRIS application for TCC before the 2027 filing season.
The IRS notes that a typical TCC application can take approximately 45 business days to process, although processing times may vary.
The November 9, 2026, deadline is also important: it is the last day to make changes to existing Information Returns applications for TCCs before they become read-only.
Bookkeeper tip: Check your IRIS authorization status immediately. If your accounting firm relies on a third-party transmitter, confirm who holds the required TCC and who is responsible for submitting returns.
Step 3: Check Your Accounting Software and Filing Compatibility
Your current accounting or tax preparation software may be configured around your existing FIRE filing workflow.
With the transition to IRIS, bookkeepers should confirm that their software and filing processes support the new system.
Review these areas:
- Does your software support IRIS filing?
- Can it generate the required filing data?
- Does your provider support IRIS Portal or Application to Application filing?
- How are filing confirmations and rejected returns managed?
- Can the software support prior-year filings and corrections through IRIS?
If you process a large volume of 1099 forms, it is particularly important to understand whether your provider supports the IRIS Application to Application option.
Bookkeeper tip: Speak with your software provider before year-end rather than waiting until filing deadlines approach.
Step 4: Review Vendor Records and Prepare Your 1099-NEC Data
The transition to IRIS does not eliminate the need for accurate bookkeeping records.
Before preparing 2026 Forms 1099-NEC, review your contractor and vendor information to identify missing or inconsistent details.
Your preparation checklist should include:
- Collecting and reviewing completed Forms W-9.
- Verifying vendor names and taxpayer identification numbers.
- Reviewing contractor payment records.
- Reconciling accounts payable transactions.
- Identifying payments that may require information reporting.
- Reviewing vendor classifications and payment documentation.
- Organizing supporting records for year-end reporting.
Accurate vendor records can help reduce filing errors and the need for corrections.
Also, remember that Form 1099-NEC generally reports qualifying nonemployee compensation paid in the course of a trade or business. Not every vendor payment belongs on this form, so review the applicable IRS reporting rules.
Bookkeeper tip: Maintain an updated vendor master file throughout the year instead of collecting missing information at the last minute.
Step 5: Establish a Year-End Filing and Correction Workflow
Once your IRIS authorization, software, and vendor records are ready, establish a clear process for the upcoming filing season.
Your workflow should cover:
- Finalizing contractor payment records.
- Reviewing reportable payment amounts.
- Preparing Forms 1099-NEC.
- Reviewing recipient and payer information.
- Submitting returns through the appropriate IRIS filing method.
- Checking acceptance or rejection notifications.
- Resolving errors and maintaining filing confirmations.
- Furnishing recipient copies within the applicable deadline.
Do not overlook prior-year filings and corrections.
After FIRE is retired, IRIS will also be the system for submitting prior-year information returns and corrections that were previously handled through FIRE.
Bookkeeper tip: Assign a responsible team member to monitor filing status, follow up on rejected submissions, and maintain records of completed filings.
Important IRS Dates Bookkeepers Should Know
The transition involves several important dates that accounting firms should include in their compliance calendars.
| Date | Important milestone |
| November 1, 2026 | Final day to submit test information returns through the FIRE Trading Partner Test System |
| November 9, 2026 | Final day to make changes to existing IR Applications for TCC |
| November 19, 2026, 3 p.m. ET | Final deadline for submitting information returns through FIRE |
| January 2027 | IRIS becomes the only IRS electronic filing system for information returns |
Important: The regular Form 1099-NEC deadline is separate from the FIRE shutdown. For tax year 2026, the general filing and recipient statement deadline is January 31, 2027, subject to the applicable weekend and holiday rules.
Accounting firms should review the current IRS instructions before finalizing their filing calendar.
How iConsultera Supports Bookkeeping and Accounting Firms
Managing year-end reporting, contractor records, reconciliations, and information return preparation can put additional pressure on accounting teams.
At iConsultera, we understand the operational challenges that CPA firms and accounting businesses face, particularly during busy tax seasons.
Our Finance & Accounting Outsourcing solutions provide access to dedicated offshore professionals who can support your existing accounting workflows.
Our support capabilities include:
- Bookkeeping and financial record maintenance.
- Accounts payable and accounts receivable support.
- Bank and credit card reconciliations.
- Vendor record maintenance.
- Payroll processing assistance.
- Financial reporting support.
- Tax preparation assistance and documentation organization.
- General accounting and back-office support.
By delegating suitable bookkeeping and administrative responsibilities, accounting firms can create additional capacity for tax reviews, client communication, and other important accounting activities.
Our goal is to help businesses strengthen their accounting operations with structured processes and dedicated offshore support.
Final Thoughts: Prepare Now for a Smoother 2027 Filing Season
The retirement of FIRE marks an important change for businesses and accounting professionals that submit information returns electronically.
For bookkeepers, the transition is about more than learning a new filing platform. It is an opportunity to review existing workflows, improve vendor record management, verify filing authorization, and prepare accounting systems for the next tax season.
The November 19 deadline is approaching, and waiting until the 2027 filing season could create unnecessary operational pressure.
Start reviewing your filing process, coordinate with your software provider, and make sure your team is prepared for the move to IRIS.
Need additional bookkeeping support before the 2027 tax season?
At iConsultera, we help accounting firms strengthen their back-office operations with dedicated offshore Finance & Accounting professionals.
Book a Free Offshore Capacity Assessment and discover how additional accounting support can help your firm prepare for the upcoming filing season.
